A Strategic Guide to PFAS Reporting

Article Highlights:

• Last year, the EPA revised the PFAS reporting timeline, with the submission period now opening on July 11, 2025 and closing for most companies on January 22, 2026. 
• The basic compliance strategy centers around comprehensive supplier engagement, which involves systematic communication protocols with manufacturers and standardized documentation requirements to ensure consistency across all supplier responses.
• Companies that source from the electronic component supply chain should pay special attention to several high-risk materials and parts, including printed circuit boards (PCBs), electronic connectors and cable assemblies, and electronic packaging materials.

The window for the Environmental Protection Agency's (EPA) PFAS reporting requirements under the Toxic Substance Control Act (TSCA) is approaching, and companies need to prepare for this comprehensive reporting obligation. While the deadline extension granted last year provides organizations with additional time, the extensive nature of these requirements still demands immediate attention and strategic planning.

Updated PFAS Compliance Timeline and Requirements

Last year, the EPA revised the timeline for TSCA Section 8(a)(7) Reporting and Recordkeeping Requirements for Perfluoroalkyl and Polyfluoroalkyl Substances, with the submission period now opening on July 11, 2025. Most companies must complete their reporting by January 22, 2026. Small businesses reporting solely on PFAS-containing article imports have until July 11, 2026. This one-time reporting requirement covers manufacturing and import activities between January 1, 2011, and December 31, 2022.

Who Needs to Report on Their PFAS Usage?

• U.S.-based manufacturers of PFAS chemicals
• Importers of PFAS chemicals or PFAS-containing articles/products
• Companies listed as importers by distributors
• Small entities previously exempt from Section 8(1) rules

Strategic Approaches to PFAS Compliance

Companies can implement different risk management strategies based on their environmental regulation resources and risk tolerance. Generally speaking, there are two common approaches available to most businesses: a medium-risk and a low-risk strategy. Both require proper documentation and systematic implementation, though the more rigorous, medium-risk strategy provides greater threat reduction through its more comprehensive approach.

Basic PFAS Compliance Strategy (Low Risk)

The basic compliance strategy centers around comprehensive supplier engagement, which involves several key components. First, companies need to establish systematic supplier communication protocols. This means creating standardized methods for reaching out to suppliers, setting clear expectations for response times, and developing escalation procedures for non-responsive suppliers. Next, organizations should implement standardized documentation requirements to ensure consistency across all supplier responses, including specific formats for material declarations, certificates of compliance, and test reports.

An essential part of this strategy is creating and maintaining a robust database of supplier responses. The database should not only store the actual responses, but also track response history and highlight any gaps in information. This systematic approach helps companies identify trends, manage supplier performance, and quickly access information when needed for reporting purposes.

Finally, it's crucial to document all attempts to obtain information, regardless of the outcome. This includes keeping detailed records covering email correspondence, phone calls, meeting notes, and follow-up attempts. Even when suppliers are unable or unwilling to provide information, documenting these attempts demonstrates due diligence and can be valuable for compliance purposes. Companies should maintain detailed logs showing dates of contact, methods of communication, and summaries of responses or non-responses.

Enhanced PFAS Compliance Strategy (Medium Risk)

The enhanced compliance strategy combines supplier engagement with comprehensive material analysis for maximum risk reduction. This approach begins with conducting thorough material reviews, which involves detailed examination of product compositions, manufacturing processes, and chemical constituents. These reviews should include both historical data and current specifications to ensure complete coverage of the reporting period.

A critical component is cross-referencing parts with industry material standards. This process involves comparing product specifications against established industry databases, technical documentation, and known PFAS applications. Companies should utilize multiple reference sources, including industry associations, technical specifications, and material safety data sheets to validate their findings.

The strategy also emphasizes identifying high-risk materials and applications through systematic evaluation. This includes analyzing products with known PFAS applications, including water-resistant coatings, fire-resistant materials, and specialized surface treatments.

Throughout this process, maintaining detailed documentation of analysis methods is crucial. This includes recording testing protocols, analytical procedures, decision-making criteria, and verification methods. The documentation should be sufficiently detailed to demonstrate the rigor of the analysis and support compliance requirements if reviewed by regulatory authorities.

Documentation Requirements

Proper documentation is crucial for compliance. The key documents that companies need to maintain fall into three main categories. First, supplier certifications must include official company letterhead; the current date and the validity period; specific substance references or regulatory citations; and an authorized signature with position and contact details. Second, material declarations should contain detailed part information, CAS numbers for identified substances, concentration levels where applicable, and clear compliance statements. 

Finally, if any test reports are included, they need to include laboratory credentials and contact information, sample identification with chain of custody documentation, test methodologies with detection limits, and results that specify measurement uncertainties. Be aware that chemical testing is not a requirement for this reporting mandate, but existing test reports may be used if available.

Best Practices for Implementing EPA PFAS Compliance

To ensure successful compliance, companies should take several key steps in their implementation process. It's crucial to begin due diligence efforts long before any reporting deadlines in order to prevent a last-minute crunch that can overload company systems and operational bandwidth. Next, organizations need to establish a PFAS compliance professional or team to oversee the entire process. A centralized document management system should also be established to efficiently handle all relevant documentation. In addition, clear procedures for information gathering must be developed to ensure consistency and completeness. Finally, all records should be maintained for the required five-year period to demonstrate ongoing compliance.

It's crucial to begin due diligence efforts long before any reporting deadlines in order to prevent a last-minute crunch that can overload company systems and operational bandwidth

High-Risk Materials and Applications

Companies should pay special attention to several high-risk materials and applications within their electronic products that commonly contain PFAS compounds. These include the following systems and parts: 

• Printed circuit boards (PCBs) that may contain PFAS treatments for enhanced durability and chemical resistance, particularly in components exposed to harsh environments. 
• Semiconductor manufacturing processes often utilize PFAS in photolithography and etching processes. 
• Electronic connectors and cable assemblies frequently incorporate PFAS for their insulating and flame-retardant properties, especially in high-performance computing and telecommunications equipment. 
• Cooling systems and thermal management solutions in data centers and high-powered electronics also often contain PFAS-based coolants. 
• Electronic packaging materials, including anti-static bags and moisture barrier packaging, commonly use PFAS compounds for protection during shipping and storage.

The above-mentioned categories require particularly thorough investigation due to their high likelihood of containing PFAS compounds. When dealing with these components and materials, companies should implement rigorous documentation protocols.

EPA PFAS Reporting Responsibilities

Companies must report several key pieces of information as part of their PFAS reporting obligations, with responsibilities covering multiple aspects of chemical usage and product composition. The EPA reporting requirements include basic chemical identification, which must include both the generic name and specific CAS (Chemical Abstracts Service) number for accurate substance tracking. Companies are required to provide detailed production volumes for manufactured PFAS chemicals or precise import quantities for PFAS-containing products. The concentration requirements are particularly stringent—companies must document the maximum concentration levels of PFAS in their products, supported by analytical data or supplier documentation where available. 

The concentration requirements are particularly stringent—companies must document the maximum concentration levels of PFAS in their products, supported by analytical data or supplier documentation where available. 

Organizations also need to provide comprehensive information describing how PFAS are used in their products, which the EPA refers to as “use categorization.” The commercial versus industrial use distinction must be clearly documented, too, as different reporting requirements may apply based on these different end-use scenarios. A particularly important aspect of the reporting process is the identification of products intended for child use, which requires additional scrutiny and documentation due to enhanced safety considerations. Companies may also report on byproducts, impurities, and any environmental releases that occurred during the manufacturing or importing process.

While the EPA PFAS reporting requirements present significant, time-intensive obligations on businesses and their compliance teams, a well-planned approach can help facilitate the process and ensure regulatory adherence. As part of the process of gauging the amount of time and resources to devote to this regulatory project, companies should assess their risk tolerance, implement appropriate strategies, and maintain comprehensive documentation. Regardless of the company or industry, starting early and taking a systematic approach to data collection and verification is an integral part of meeting these new regulatory requirements successfully. Regardless of whether businesses ultimately decide to submit a PFAS report to the EPA, they should still document their due diligence efforts and maintain their records for the required five-year period.

Finally, it’s worth remembering that the EPA only requires businesses to report on information that is "reasonably known or obtainable."